Chapter 5 (DISBURSEMENT) Flashcards
all payments in cash: supported by Disbursement voucher or Payroll
Disbursement
If received the ff
a) Notice of Cash allocation (NCA)
b) Notice of transfer of allocation (nta)
c) Tax remittance advice (TRA)
d) Non-cash Availment Authority (NCAA)
e) Cash Disbursement Ceiling
Authority to Disburse/Pay
a) Budget officer/ head of budget unit – certify availability of allotments
b) Chief of accounts/ head of accounting unit – charge obligations available allotments
c) Chief of accounts/ head of accounting unit – certify availability of funds/cash & completeness of supp doc
d) Requesting and approving officials- ensure disbursements are legal & conform rules and regul
e) Head of requesting unit – certify the necessity and legality if disbursements
f) Head of agency (representative) – approve all dvs and payroll
Basic Requirement & certification for disbursement
a. Check
b. Cash
c. Cashless payments:
i. Advice to Debit Account (ADA)
ii. Electronic Modified Disbursement System (eMDS) -
iii. Cashless Purchase Card System (Credit Card)
iv. Non-Cash Availment Authority (NCAA)
v. Tax Remittance Advice (TRA)
different modes of disbursements
charge against at the Treasurer of the PH
Modified Disbursement System Checks
against the agency checking acc with Gsbs
Commercial Checks
– w/in 30 days return personnel workstation
Local travel
w/in 60 days return PH: retire within 1 year – NO travel allowed
Foreign travel
authorization by gov agency to mds-gsb to pay creditors listed in lddap-ada
Advice to Debit Account (ADA)
like ada except disbursement are made directly BTr; maintained with land bank of the PH; can make online disbursement
Electronic Modified Disbursement System (eMDS
like ada except disbursement are made directly BTr; maintained with land bank of the PH; can make online disbursement
Electronic Modified Disbursement System (eMDS
– made through electric card (credit card)
Cashless Purchase Card System (Credit Card)
authority issued to DBM to agencies to cover liquidation: also called direct payment method or direct payment scheme of loan availment
Non-Cash Availment Authority (NCAA)
used for constructive remittances of taxes
Tax Remittance Advice (TRA)
expenditures subsequently invalidated or disallowed by COA (irregular, unnecessary, excessice); recorded in books of accounts only (when final and executory)
Disallowances
